We look at the division of 40934281 by 159 
We want to figure out the number of times 40934281 can be divided by 159.

Going ahead to step 1:
159 goes into 4 0 times with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 159

Step 2:
159 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Append the next digit (9) from the dividend to 40 and continue with: 409 / 159

Step 3:
159 goes into 409 2 times with a remainder of 91.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 91 after subtracting 318 from 409.
Bring next digit (3) of the dividend behind the 91 and repeat the process: 913 / 159

On to step 4:
The number 159 fits into 913 5 times, leaving a remainder of 118.
Use 5 as the next digit of our solution. 
Result so far: 25.0
Subtract 795 from 913 to get 118.
Include the next digit (4) from the dividend after 118, then repeat: 1184 / 159

Let's proceed to step 5:
If we divide 1184 by 159, we get 7 and a remainder of 71.
Use 7 as the next digit of our solution. 
Result so far: 257.0
The remainder is 71 after subtracting 1113 from 1184.
Append the next digit (2) from the dividend to 71 and continue with: 712 / 159

On to step 6:
If we divide 712 by 159, we get 4 and a remainder of 76.
The next digit of our result is 4. 
Result so far: 2574.0
If we take 636 away from 712, we end up with 76.
Bring next digit (8) of the dividend behind the 76 and repeat the process: 768 / 159

On to step 7:
159 goes into 768 4 times with a remainder of 132.
The number 4 becomes the next digit in our result. 
Result so far: 25744.0
The remainder is 132 after subtracting 636 from 768.
Fetch the next digit (1) from the dividend, attach it to 132 and continue: 1321 / 159

Advancing to step 8:
When dividing 1321 by 159, we get 8 with a remainder of 49.
The next digit of our result is 8. 
Result so far: 257448.0
If we take 1272 away from 1321, we end up with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

On to step 9:
If we divide 490 by 159, we get 3 and a remainder of 13.
Put 3 as the next digit of the answer. 
Result so far: 257448.3
If we take 477 away from 490, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 10:
159 goes into 130 0 times with a remainder of 130.
Put 0 as the next digit of the answer. 
Result so far: 257448.3
If we subtract 0 from 130, we get 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Moving on to step 11:
1300 divided by 159 is 8 with a remainder of 28.
Put 8 as the next digit of the answer. 
Result so far: 257448.308
If we subtract 1272 from 1300, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 12:
When dividing 280 by 159, we get 1 with a remainder of 121.
The next digit of our result is 1. 
Result so far: 257448.3081
If we take 159 away from 280, we end up with 121.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

Let's proceed to step 13:
When dividing 1210 by 159, we get 7 with a remainder of 97.
Put 7 as the next digit of the answer. 
Result so far: 257448.30817
The remainder is 97 after subtracting 1113 from 1210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 970, and continue the process.

Advancing to step 14:
970 divided by 159 is 6 with a remainder of 16.
Use 6 as the next digit of our solution. 
Result so far: 257448.308176
If we take 954 away from 970, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 15:
160 divided by 159 is 1 with a remainder of 1.
Record the quotient 1 as the next digit in the result. 
Result so far: 257448.3081761
Subtracting 159 from 160 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 16:
10 divided by 159 is 0 with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 257448.3081761
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

The final result is 257448.3081761 with a remainder of 1e-08.